ironic that this post came back up. I had to fight with a stuck steerin wheel today, not kubota but the same design nonetheless.
I use a bearing separator or some call them bearing splitters. It clam shells around the shaft and you screw the two halves together so that it will sit under the steering wheel. I drilled and tapped it for three 3/8-16 holes, and use a harmonic balancer puller. It mostly works. Every once in a while at work I'll get one that's just stubborn and in that case, usually breaks the steering wheel, which then makes it easier to just cut the remainder off. Split it up the side with a dremel or cutoff wheel, then use a chisel to split it the rest of the way, it then just falls off.
